Search results for: voluntary carbon offset

Authors: Saeed Mohammadirad

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During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

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Authors: J. Niemisto, A. Nissinen, S. Soimakallio

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Aviation causes carbon dioxide (CO2) emissions and other climate forcers which increase the contribution of aviation on climate change. Aviation industry and number of air travellers are constantly increasing. Aviation industry has an ambitious goal to strongly cut net CO2 emissions. Modern fleet, alternative jet fuels technologies and route optimisation are important technological tools in the emission reduction. Faster approaches are needed as well. Emission trade systems, voluntary carbon offset compensation schemes and taxation are already in operation. Global scenarios of aviation industry and its greenhouse gas emissions and other climate forcers are discussed in this review study based on literature and other published data. The focus is on the aviation in Nordic countries, but also European and global situation are considered. Different emission reduction technologies and compensation modes are examined. In addition, the role of aviation in a single passenger’s (a Finnish consumer) annual carbon footprint is analysed and a comparison of available emission calculators and carbon offset systems is performed. Long-haul fights have a significant role in a single consumer´s and company´s carbon footprint, but remarkable change in global emission level would need a huge change in attitudes towards flying.

Keywords: aviation, climate change, emissions, environment

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Authors: Keunhong Chae, Seokho Yoon

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We address a new integer frequency offset (IFO) estimation scheme with an aid of a pilot for orthogonal frequency division multiplexing systems. After correlating each continual pilot with a predetermined scattered pilot, the correlation value is again correlated to alleviate the influence of the timing offset. From numerical results, it is demonstrated that the influence of the timing offset on the IFO estimation is significantly decreased.

Keywords: estimation, integer frequency offset, OFDM, timing offset

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Authors: Qingliang Tang

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The transition from voluntary to mandatory carbon reporting (also refers to climate reporting) poses serious challenges for accounting professionals aiming to support firms in achieving net-zero goals. The accounting literature addresses the topics that are currently bewildering accounting academics and professional accountants on how to make accounting as a useful tool for the management to achieve a carbon neutral business model. This paper explores the evolving role of carbon accounting within corporate financial reporting systems, emphasizing its integration as a crucial component. Key challenges addressed include data availability, climate risk assessment, defining reporting boundaries, selecting appropriate greenhouse gas (GHG) accounting methodologies, and integrating climate-related events into traditional financial statements. A dynamic, integrated carbon accounting framework is proposed to facilitate this transformative process effectively. Furthermore, the paper identifies critical knowledge gaps and sets forth a research agenda aimed at enhancing transparency and relevance in carbon accounting and reporting systems, thereby empowering informed decision-making. The purpose of the paper is to succinctly capture the essence of carbon accounting practice in the transitional period, focusing on the challenges, proposed solutions, and future research directions in the realm of carbon accounting and mandatory climate reporting.

Keywords: mandatory carbon reporting, carbon management, net zero target, sustainability, climate risks

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Authors: Tran Hung Tra, Hao Dinh Duong, Masakazu Okazaki

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Copper 1100 and aluminum 1050 plates with a thickness of 5.0 mm are butt-joint using friction stir welding. The tool offset is linearly varied along the welding path. Two welding regimes, using the same linear tool offset but in opposite directions, are applied for fabricating two Cu/Al plates. The material flow is dominated by both tool offset and offset history. The intermetallic compounds layer and interface morphology in each welded plate are formed in a different manner. As a result, the bonding strength and fracture behavior between two welded plates are significantly distinct. The role of interface morphology on fracture behavior is analyzed by the finite element method.

Keywords: Cu/Al dissimilar welding, offset history, interface morphology, intermetallic compounds, strength and fracture

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Authors: Mana Shrestha, Dhruba Khatri, Pralhad Kunwor

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The objective of the study was to explore the vehicle owners’ willingness to pay (WTP) for offsetting carbon that could eventually facilitate local governmental institutions to take further step in environmental conservation. Contingent valuation method was used to find out how much amount people were willing to pay for the carbon service they are getting from providers. Open ended questionnaire was carried out with 181 respondents randomly. The result shows different mean willingness to pay amount depending upon demographic variations like education, occupation, sex and residence but the occupation and the educational status significantly affected the WTP of respondent. Total WTP amount was calculated as 650 NRS.

Keywords: community forest, carbon offset, Kyoto, REDD WTP

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Authors: Keunhong Chae, Seokho Yoon

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We address the integer frequency offset (IFO) estimation under the influence of the timing offset (TO) in orthogonal frequency division multiplexing (OFDM) systems. Incorporating the IFO and TO into the symbol set used to represent the received OFDM symbol, we investigate the influence of the TO on the IFO, and then, propose a combining method between two consecutive OFDM correlations, reducing the influence. The proposed scheme has almost the same complexity as that of the conventional schemes, whereas it does not need the TO knowledge contrary to the conventional schemes. From numerical results it is confirmed that the proposed scheme is insensitive to the TO, consequently, yielding an improvement of the IFO estimation performance over the conventional schemes when the TO exists.

Keywords: estimation, integer frequency offset, OFDM, timing offset

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Authors: Ali Assoudi, Sabra Habli, Nejla Mahjoub Saïd, Philippe Bournot, Georges Le Palec

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Studying the flow characteristics of a turbulent offset jet is an important topic among researchers across the world because of its various engineering applications. Some of the common examples include: injection and carburetor systems, entrainment and mixing process in gas turbine and boiler combustion chambers, Thrust-augmenting ejectors for V/STOL aircrafts and HVAC systems, environmental dischargers, film cooling and many others. An offset jet is formed when a jet discharges into a medium above a horizontal solid wall parallel to the axis of the jet exit but which is offset by a certain distance. The structure of a turbulent offset-jet can be described by three main regions. Close to the nozzle exit, an offset jet possesses characteristic features similar to those of free jets. Then, the entrainment of fluid between the jet, the offset wall and the bottom wall creates a low pressure zone, forcing the jet to deflect towards the wall and eventually attaches to it at the impingement point. This is referred to as the Coanda effect. Further downstream after the reattachment point, the offset jet has the characteristics of a wall jet flow. Therefore, the offset jet has characteristics of free, impingement and wall jets, and it is relatively more complex compared to these types of flows. The present study examines the dynamic and thermal evolution of a 3D turbulent offset jet with different offset height ratio (the ratio of the distance from the jet exit to the impingement bottom wall and the jet nozzle diameter). To achieve this purpose a numerical study was conducted to investigate a three-dimensional offset jet flow through the resolution of the different governing Navier–Stokes’ equations by means of the finite volume method and the RSM second-order turbulent closure model. A detailed discussion has been provided on the flow and thermal characteristics in the form of streamlines, mean velocity vector, pressure field and Reynolds stresses.

Keywords: offset jet, offset ratio, numerical simulation, RSM

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Authors: Jaemoon Lim

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To construct the lumped spring-mass model considering the occupants for the offset frontal crash, the SISAME software and the NHTSA test data were used. The data on 56 kph 40% offset frontal vehicle to deformable barrier crash test of a MY2007 Mazda 6 4-door sedan were obtained from NHTSA test database. The overall behaviors of B-pillar and engine of simulation models agreed very well with the test data. The trends of accelerations at the driver and passenger head were similar but big differences in peak values. The differences of peak values caused the large errors of the HIC36 and 3 ms chest g’s. To predict well the behaviors of dummies, the spring-mass model for the offset frontal crash needs to be improved.

Keywords: chest g’s, HIC36, lumped spring-mass model, offset frontal impact, SISAME

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Authors: Mohammad Younus Bhat

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The quaternion offset linear canonical transform (QOLCT), which isa time-shifted and frequency-modulated version of the quaternion linear canonical transform (QLCT), provides a more general framework of most existing signal processing tools. For the generalized QOLCT, the classical Heisenberg’s and Lieb’s uncertainty principles have been studied recently. In this paper, we first define the short-time quaternion offset linear canonical transform (ST-QOLCT) and drive its relationship with the quaternion Fourier transform (QFT). The crux of the paper lies in the generalization of several well-known uncertainty principles for the ST-QOLCT, including Donoho-Stark’s uncertainty principle, Hardy’s uncertainty principle, Beurling’s uncertainty principle, and the logarithmic uncertainty principle.

Keywords: Quaternion Fourier transform, Quaternion offset linear canonical transform, short-time quaternion offset linear canonical transform, uncertainty principle

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Authors: Mohsen Bagheri, Ahmad Afifi

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This paper presents a new method for read out of the piezoresistive accelerometer sensors. The circuit works based on instrumentation amplifier and it is useful for reducing offset in Wheatstone bridge. The obtained gain is 645 with 1 μv/°c equivalent drift and 1.58 mw power consumption. A Schmitt trigger and multiplexer circuit control output node. A high speed counter is designed in this work. The proposed circuit is designed and simulated in 0.18 μm CMOS technology with 1.8 v power supply.

Keywords: piezoresistive accelerometer, zero offset, Schmitt trigger, bidirectional reversible counter

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Authors: Rodríguez Sánchez Carla, Sancho-Esper Franco, Guillen-Davo Marina

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Tourism is one of the most important sectors worldwide since it is an important economic engine for today's society. It is also one of the sectors that most negatively affect the environment in terms of CO₂ emissions due to this expansion. In light of this, airlines are developing Voluntary Carbon Offset (VCO). There is important evidence focused on analyzing the features of these VCO programs and their efficacy in reducing CO₂ emissions, and findings are mixed without a clear consensus. Different research approaches have centered on analyzing factors and consequences of VCO programs, such as economic modelling based on panel data, survey research based on traveler responses or experimental research analyzing customer decisions in a simulated context. This study belongs to the latter group because it tries to understand how different characteristics of an online ticket purchase website affect the willingness of a traveler to choose a sustainable one. The proposed behavioral model is based on several theories, such as the nudge theory, the dual processing ELM and the cognitive dissonance theory. This randomized experiment aims at overcoming previous studies based on self-reported measures that mainly study sustainable behavioral intention rather than actual decision-making. It also complements traditional self-reported independent variables by gathering objective information from an eye-tracking device. This experiment analyzes the influence of two characteristics of the online purchase website: i) the type of information regarding flight CO₂ emissions (quantitative vs. qualitative) and the comparison framework related to the sustainable purchase decision (negative: alternative with more emissions than the average flight of the route vs. positive: alternative with less emissions than the average flight of the route), therefore it is a 2x2 experiment with four alternative scenarios. A pretest was run before the actual experiment to refine the experiment features and to check the manipulations. Afterward, a different sample of students answered the pre-test questionnaire aimed at recruiting the cases and measuring several pre-stimulus measures. One week later, students came to the neurolab at the University setting to be part of the experiment, made their decision regarding online purchases and answered the post-test survey. A final sample of 21 students was gathered. The committee of ethics of the institution approved the experiment. The results show that qualitative information generates more sustainable decisions (less contaminant alternative) than quantitative information. Moreover, evidence shows that subjects are more willing to choose the sustainable decision to be more ecological (comparison of the average with the less contaminant alternative) rather than to be less contaminant (comparison of the average with the more contaminant alternative). There are also interesting differences in the information processing variables from the eye tracker. Both the total time to make the choice and the specific times by area of interest (AOI) differ depending on the assigned scenario. These results allow for a better understanding of the factors that condition the decision of a traveler to be part of a VCO program and provide useful information for airline managers to promote these programs to reduce environmental impact.

Keywords: voluntary carbon offset, airline, online purchase, carbon emission, sustainability, randomized experiment

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Authors: Zeljana Aljinovic Barac, Marina Granic, Tina Vuko

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Study investigates the level and extent of voluntary disclosure practice in Croatia. The research was conducted on the sample of 130 medium and large companies. Findings indicate that two thirds of the companies analysed disclose below-average number of additional information. The explanatory analyses has shown that firm size, listing status and industrial sector significantly and positively affect the level and extent of voluntary disclosure in the annual report of Croatian companies. On the other hand, profitability and ownership structure were found statistically insignificant. Unlike previous studies, this paper deals with level of voluntary disclosure of medium and large companies, as well as companies whose shares are not listed on the organized capital market, which can be found as our contribution. Also, the research makes contribution by providing the insights into voluntary disclosure practices in Croatia, as a case of macro-oriented accounting system economy, i.e. bank oriented economy with an emerging capital market.

Keywords: annual report, Croatian companies, disclosure index, voluntary disclosure

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Authors: T. J. McDonald

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This paper explores the adoption and usage of ICT by 3 specific types of voluntary organisations in Ireland: Sporting, Community and Rural & Agricultural. It explores the problems that these organisations are facing and examines some of the concerns expressed by their members. The paper outlines how various forms of ICT are being slowly adopted and diffused among its membership to help solve these problems and address their members concerns and in doing so, perhaps ensure the survival of the organisation into the future.

Keywords: Ireland, voluntary organisations, ICT, adoption and diffusion

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Authors: Tahseen Saad, Halim Ceylan, Jonathan Weaver, Osman Nuri Çelik, Onur Gungor Sahin

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A new concept of uniform delay offset dependent mathematical optimization problem is derived as the main objective for this study using a differential evolution algorithm. To control the coordination problem, which depends on offset selection and to estimate uniform delay based on the offset choice in a traffic signal network. The assumption is the periodic sinusoidal function for arrival and departure patterns. The cycle time is optimized at the entry links and the optimized value is used in the non-entry links as a common cycle time. The offset optimization algorithm is used to calculate the uniform delay at each link. The results are illustrated by using a case study and are compared with the canonical uniform delay model derived by Webster and the highway capacity manual’s model. The findings show new model minimizes the total uniform delay to almost half compared to conventional models. The mathematical objective function is robust. The algorithm convergence time is fast.

Keywords: area traffic control, traffic flow, differential evolution, sinusoidal periodic function, uniform delay, offset variable

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Authors: D. Sankara Reddy, T. Kranthi Kumar, K. Sreevani

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This paper investigates the impact of carrier frequency offset (CFO) on the performance of different MIMO-OFDM schemes with high spectral efficiency for next generation of terrestrial digital TV. We show that all studied MIMO-OFDM schemes are sensitive to CFO when it is greater than 1% of intercarrier spacing. We show also that the Alamouti scheme is the most sensitive MIMO scheme to CFO.

Keywords: modulation and multiplexing (MIMO-OFDM), signal processing for transmission carrier frequency offset, future digital TV, imaging and signal processing

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Authors: Fahad Alhussein, Huaping Liu

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This paper compares the multipath mitigation performance of code correlation reference waveform receivers with variable and fixed window width, for binary offset carrier and multiplexed binary offset carrier signals typically used in global navigation satellite systems. In the variable window width method, such width is iteratively reduced until the distortion on the discriminator with multipath is eliminated. This distortion is measured as the Euclidean distance between the actual discriminator (obtained with the incoming signal), and the local discriminator (generated with a local copy of the signal). The variable window width have shown better performance compared to the fixed window width. In particular, the former yields zero error for all delays for the BOC and MBOC signals considered, while the latter gives rather large nonzero errors for small delays in all cases. Due to its computational simplicity, the variable window width method is perfectly suitable for implementation in low-cost receivers.

Keywords: correlation reference waveform receivers, binary offset carrier, multiplexed binary offset carrier, global navigation satellite systems

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Authors: Prabukusumo Prakoso

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The topic research aims to analyze the influence of employer branding towards the voluntary turnover intention on employee by projecting the variable of organization commitment and employee satisfaction. To measure each components of employer branding, the author conducted an exploratory study to confirm the items in the questionnaire. There are 80 respondents that are mostly permanent employees at an IT company in Indonesia, including partner and clients to get external viewpoints of employer branding. The result of this research indicates that employer branding has an influence on the voluntary turnover. Furthermore, to maintain the organization commitment in the company, the management can develop employer branding strategy in order to increase employee’s organization commitment.

Keywords: employer branding, organization commitment, employee satisfaction, voluntary intention turnover

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Authors: Pham Duc Hieu, Do Thi Huong Lan

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The aim of this paper is to investigate the factors affecting the extent of voluntary disclosure by examining the annual reports of 205 industrial and manufacturing companies listing on Ho Chi Minh Stock Exchange (HSX) and Hanoi Stock Exchange (HNX) for the year end of 2012. Those factors include company size, profitability, leverage, state ownership, managerial ownership, and foreign ownership, board independence, role duality and type of external auditors. Evidence from this study suggests two main findings. (1) Companies with high foreign ownership have a high level of voluntary disclosure. (2) The company size is an important factor related to the increased level of voluntary disclosure in annual reports made by Vietnamese listed companies. The larger the company, the higher the information is disclosed. However, no significant associations are found between profitability, leverage, state ownership, managerial ownership, board independence, role duality and type of external auditors as hypothesized in this study.

Keywords: voluntary disclosure, Vietnamese listed companies, voluntary, duality

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Authors: Yoel Agustheo Rinding

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Globalization has made physical borders between countries become more obscure. Due to the free flow of information between countries, issue for instance, environment has become global concern. The concern has grown as the result of endless campaign made by most of the non-governmental organizations (NGOs). By means of this situation, international voluntary initiatives on environmental issues have appeared to be popular among world’s society today especially for youth. AIESEC as international non-governmental organization (INGO) through IGreen Project has initiated environmental international voluntary initiatives concerning in environmental awareness of Bandung’s citizen. Bandung itself is still struggling on solving flood as one of its major problems regardless the fact that Bandung is one of the most developed cities in Indonesia. This paper would like to discuss on how globalization affects AIESEC as an INGO in order to spread its influence and also on how it could build international voluntary initiatives networks. Afterwards, author would like to elaborate how both AIESEC and youth perceive the importance of international voluntary initiatives by using cosmopolitanism approach. In order to get a deep understanding of how this activity works, this paper also would like to explain regarding the management, expected outcomes, and the real impacts of IGreen project towards Bandung. In the end of this paper, author would like to propose solutions on how to utilize international voluntary initiatives as a solution for environmental issues nowadays.

Keywords: AIESEC, cosmopolitanism, environmental issues, globalization, IGreen project, international environmental voluntary initiatives, INGO, youth

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Authors: Jennifer Buz, Alvin Spivey

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The most common greenhouse gas emitted through human activities, carbon dioxide (CO2), is naturally consumed by plants during photosynthesis. This process is actively being monetized by companies wishing to offset their carbon dioxide emissions. For example, companies are now able to purchase protections for vegetated land due-to-be clear cut or purchase barren land for reforestation. Therefore, by actively preventing the destruction/decay of plant matter or by introducing more plant matter (reforestation), a company can theoretically offset some of their emissions. One of the biggest issues in the carbon credit market is validating and verifying carbon offsets. There is a need for a system that can accurately and frequently ensure that the areas sold for carbon credits have the vegetation mass (and therefore for carbon offset capability) they claim. Traditional techniques for measuring vegetation mass and determining health are costly and require many person-hours. Orbital Sidekick offers an alternative approach that accurately quantifies carbon mass and assesses vegetation health through satellite hyperspectral imagery, a technique which enables us to remotely identify material composition (including plant species) and condition (e.g., health and growth stage). How much carbon a plant is capable of storing ultimately is tied to many factors, including material density (primarily species-dependent), plant size, and health (trees that are actively decaying are not effectively storing carbon). All of these factors are capable of being observed through satellite hyperspectral imagery. This abstract focuses on speciation. To build a species classification model, we matched pixels in our remote sensing imagery to plants on the ground for which we know the species. To accomplish this, we collaborated with the researchers at the Teakettle Experimental Forest. Our remote sensing data comes from our airborne “Kato” sensor, which flew over the study area and acquired hyperspectral imagery (400-2500 nm, 472 bands) at ~0.5 m/pixel resolution. Coverage of the entire teakettle experimental forest required capturing dozens of individual hyperspectral images. In order to combine these images into a mosaic, we accounted for potential variations of atmospheric conditions throughout the data collection. To do this, we ran an open source atmospheric correction routine called ISOFIT1 (Imaging Spectrometer Optiman FITting), which converted all of our remote sensing data from radiance to reflectance. A database of reflectance spectra for each of the tree species within the study area was acquired using the Teakettle stem map and the geo-referenced hyperspectral images. We found that a wide variety of machine learning classifiers were able to identify the species within our images with high (>95%) accuracy. For the most robust quantification of carbon mass and the best assessment of the health of a vegetated area, speciation is critical. Through the use of high resolution hyperspectral data, ground-truth databases, and complex analytical techniques, we are able to determine the species present within a pixel to a high degree of accuracy. These species identifications will feed directly into our carbon mass model.

Keywords: hyperspectral, satellite, carbon, imagery, python, machine learning, speciation

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Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

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This paper investigates the factors of whether firms’ quarterly consolidated financial statements to be voluntary reviewed by auditor. To promote the information transparency, the Financial Supervisory Commission of Executive Yuan in Taiwan ruled the Taiwanese listed companies should announce the first and third quarterly consolidated financial statements since 2008 to 2012, while the Commission didn’t require the consolidated financial statements should be reviewed by auditors. This is a very special practice in emerging market, especially in Taiwan. The valuable data of this period is suitable for us to research the determinants of firms’ voluntary review decision in emerging markets. We collected the auditors' report of each company and each year of Taiwanese listed companies since 2008 to 2012 for our research samples. We use probit model to test and analyze the determinants of voluntary review decision of the first and third quarterly consolidated financial statements. Our empirical result shows that the firms whose first and third quarterly consolidated financial statements are voluntary to be reviewed by auditors have better ranking of information transparency, higher audit quality, and better corporate governance, suggesting that voluntary review is a good signal to firms’ better information and corporate governance quality.

Keywords: voluntary review, information transparency, audit quality, quarterly consolidated financial statements

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Authors: Xiaosheng Chen, Jingjing Chen, Phil Reed, Dan Zhang

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Conscious intention can be a promising point cut to grasp consciousness and orient voluntary action. The current study adopted a random ratio (RR), yoked random interval (RI) reinforcement learning schedule instead of the previous highly repeatable and single decision point paradigms, aimed to induce voluntary action with the conscious intention that evolves from the interaction between short-range-intention and long-range-intention. Readiness potential (RP) -like-EEG amplitude and inter-trial-EEG variability decreased significantly prior to voluntary action compared to cued action for inter-trial-EEG variability, mainly featured during the earlier stage of neural activities. Notably, (RP) -like-EEG amplitudes decreased significantly prior to higher RI-reward rates responses in which participants formed a higher plane of conscious intention. The present study suggests the possible contribution of conscious intention-based processes to the neural activities from the earlier stage prior to voluntary action on reinforcement leanring schedule.

Keywords: Reinforcement leaning schedule, voluntary action, EEG, conscious intention, readiness potential

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Authors: Keunhong Chae, Seokho Yoon

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This paper proposes frequency offset (FO) estimation schemes robust to the non-Gaussian noise for orthogonal frequency division multiplexing (OFDM) systems. A maximum-likelihood (ML) scheme and a low-complexity estimation scheme are proposed by applying the probability density function of the cyclic prefix of OFDM symbols to the ML criterion. From simulation results, it is confirmed that the proposed schemes offer a significant FO estimation performance improvement over the conventional estimation scheme in non-Gaussian noise environments.

Keywords: frequency offset, cyclic prefix, maximum-likelihood, non-Gaussian noise, OFDM

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Authors: Hamed Seddighi Khavidak

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Voluntary work has a lot of economic and social benefits for a country, but the economic value is ignored because it is voluntary. The aim of this study is reviewing Monetary Value of Voluntary Work methods and comparing opportunity cost method and replacement cost method both in theory and in practice. Beside monetary value, in this study, we discuss cost-benefit analysis of health and safety plan in the New Year that conducted by young volunteers of Red Crescent society of Iran. Method: We discussed eight methods for monetary value of voluntary work including: Alternative-Employment Wage Approach, Leisure-Adjusted OCA, Volunteer Judgment OCA, Replacement Wage Approach, Volunteer Judgment RWA, Supervisor Judgment RWA, Cost of Counterpart Goods and Services and Beneficiary Judgment. Also, for cost benefit analysis we drew on 'value audit and volunteer investment' (VIVA) technique that is used widely in voluntary organizations like international federation of Red Cross and Red Crescent societies. Findings: In this study, using replacement cost approach, voluntary work by 1034 youth volunteers was valued 938000000 Riyals and using Replacement Wage Approach it was valued 2268713232 Riyals. Moreover, Yazd Red Crescent Society spent 212800000 Riyals on food and other costs for these volunteers. Discussion and conclusion: In this study, using cost benefit analysis method that is Volunteer Investment and Value Audit (VIVA), VIVA rate showed that for every Riyal that the Red Crescent Society invested in the health and safety of New Year's travelers in its volunteer project, four Riyals returned, and using the wage replacement approach, 11 Riyals returned. Therefore, New Year's travelers health and safety project were successful and economically, it was worthwhile for the Red Crescent Society because the output was much bigger than the input costs.

Keywords: voluntary work, monetary value, youth, red crescent society

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Authors: Ezgi Ismar

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Carbon nanotubes (CNTs) are different from other allotropes of carbon, such as graphite, diamond and fullerene. Replacement of metals in flexible textiles has an advantage. Particularly in the last decade, both their electrical and mechanical properties have become an area of interest for Li-ion battery applications where the conductivity has a major importance. While carbon nanotubes are conductive, they are also less in weight compared to convectional conductive materials. Carbon nanotubes can be used inside the fiber so they can offer to create 3-D structures. In this review, you can find some examples of how carbon nanotubes adapted to textile products.

Keywords: carbon nanotubes, conductive textiles, nanotechnology, nanotextiles

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Authors: M. Haruna, O. O. Onafowokan, G. Holt, K. Anderson, R. G. Middleton

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Background: Requirements for satisfactory outcomes following total hip arthroplasty (THA) include restoration of femoral offset, version, and leg length. Various techniques have been described for restoring these biomechanical parameters, with leg length restoration being the most predominantly described. We describe a “quartered head technique” (QHT) which uses a stepwise series of femoral head osteotomies to identify and preserve the centre of rotation of the femoral head during THA in order to ensure reconstruction of leg length, offset and stem version, such that hip biomechanics are restored as near to normal as possible. This study aims to identify whether using the QHT during hip arthroplasty effectively restores leg length and femoral offset to within acceptable parameters. Methods: A retrospective review of 206 hips was carried out, leaving 124 hips in the final analysis. Power analysis indicated a minimum of 37 patients required. All operations were performed using an anterolateral approach by a single surgeon. All femoral implants were cemented, collarless, polished double taper CPT® stems (Zimmer, Swindon, UK). Both cemented, and uncemented acetabular components were used (Zimmer, Swindon, UK). Leg length, version, and offset were assessed intra-operatively and reproduced using the QHT. Post-operative leg length and femoral offset were determined and compared with the contralateral native hip, and the difference was then calculated. For the determination of leg length discrepancy (LLD), we used the method described by Williamson & Reckling, which has been shown to be reproducible with a measurement error of ±1mm. As a reference, the inferior margin of the acetabular teardrop and the most prominent point of the lesser trochanter were used. A discrepancy of less than 6mm LLD was chosen as acceptable. All peri-operative radiographs were assessed by two independent observers. Results: The mean absolute post-operative difference in leg length from the contralateral leg was +3.58mm. 84% of patients (104/124) had LLD within ±6mm of the contralateral limb. The mean absolute post-operative difference in offset from contralateral leg was +3.88mm (range -15 to +9mm, median 3mm). 90% of patients (112/124) were within ±6mm offset of the contralateral limb. There was no statistical difference noted between observer measurements. Conclusion: The QHT provides a simple, inexpensive yet effective method of maintaining femoral leg length and offset during total hip arthroplasty. Combining this technique with pre-operative templating or other techniques described may enable surgeons to reduce even further the discrepancies between pre-operative state and post-operative outcome.

Keywords: leg length discrepancy, technical tip, total hip arthroplasty, operative technique

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Authors: Haezreena Begum Abdul Hamid

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This article will explore the conflation between voluntary sex work and trafficked sex work. In doing so, the article will analyse the meaning of trafficking according to the United Nations ‘Protocol to Prevent, Suppress and Punish Trafficking in Persons, Especially Women and Children’ and the Malaysian Anti-Trafficking in Persons and Anti-Migrant Smuggling Act, 2007 (ATIP), and discuss the ambiguities that may arise in understanding the term. While the law on human trafficking has long been understood by scholars, key stakeholders, and enforcement officers, identifying a victim of trafficking is far from being straight forward. This is because of the diverse understanding on sex trafficking and sex work, and the fact that ‘consent’ by trafficked persons remains irrelevant in cases of trafficking. As a result, women who voluntarily engage in sex work are sometimes categorised as ‘trafficked’ and are ‘rescued’ by the authorities in the name of ‘protection’, while those who insist of having agency can be charged for violating the immigration laws. In light of such circumstances, this article aims to explore the conflation between voluntary sex work and trafficked sex work and how such conflation have succeeded in fostering distrust between sex workers and authorities.

Keywords: voluntary sex work, trafficked sex work, sex work, coercion, protection

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Authors: Eda Orhun

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Purpose: This paper analyzes a target firm’s decision to voluntarily disclose information during a takeover event and the effect of such disclosures on the outcome of the takeover. Such voluntary disclosures especially in the form of earnings forecasts made around takeover events may affect shareholders’ decisions about the target firm’s value and in return takeover result. This study aims to shed light on this question. Design/methodology/approach: The paper tries to understand the role of voluntary disclosures by target firms during a takeover event in the likelihood of takeover success both theoretically and empirically. A game-theoretical model is set up to analyze the voluntary disclosure decision of a target firm to inform the shareholders about its real worth. The empirical implication of model is tested by employing binary outcome models where the disclosure variable is obtained by identifying the target firms in the sample that provide positive news by issuing increasing management earnings forecasts. Findings: The model predicts that a voluntary disclosure of positive information by the target decreases the likelihood that the takeover succeeds. The empirical analysis confirms this prediction by showing that positive earnings forecasts by target firms during takeover events increase the probability of takeover failure. Overall, it is shown that information dissemination through voluntary disclosures by target firms is an important factor affecting takeover outcomes. Originality/Value: This study is the first to the author's knowledge that studies the impact of voluntary disclosures by the target firm during a takeover event on the likelihood of takeover success. The results contribute to information economics, corporate finance and M&As literatures.

Keywords: takeovers, target firm, voluntary disclosures, earnings forecasts, takeover success

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Authors: Keunhong Chae, Seokho Yoon

Abstract:

In this paper, frequency offset (FO) estimation schemes robust to the non-Gaussian noise environments are proposed for orthogonal frequency division multiplexing (OFDM) systems. First, a maximum-likelihood (ML) estimation scheme in non-Gaussian noise environments is proposed, and then, the complexity of the ML estimation scheme is reduced by employing a reduced set of candidate values. In numerical results, it is demonstrated that the proposed schemes provide a significant performance improvement over the conventional estimation scheme in non-Gaussian noise environments while maintaining the performance similar to the estimation performance in Gaussian noise environments.

Keywords: frequency offset estimation, maximum-likelihood, non-Gaussian noise environment, OFDM, training symbol

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